Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 88,948,068 | 90,196,522 | 100,523,267 | 96,946,011 | 45,089,527 | 421,703,395 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 88,948,068 | 90,196,522 | 100,523,267 | 96,946,011 | 45,089,527 | 421,703,395 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 10,878,247 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 410,825,148 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 88,948,068 | 90,196,522 | 100,523,267 | 96,946,011 | 45,089,527 | 421,703,395 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,346,789 | 1,056,645 | 1,522,700 | 1,856,266 | 2,004,390 | 7,786,790 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 158,252 | 350,703 | -245,767 | -621,618 | -30,327 | -388,757 |
| 11 | Total support. Add lines 7 through 10 | 429,101,428 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
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2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
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2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS INCOME - 2019 AMOUNT: $ 158,252. 2020 AMOUNT: $ 350,703. 2021 AMOUNT: $ -245,767. 2022 AMOUNT: $ -621,618. 2023 AMOUNT: $ -30,327. |
| PART II, SHORT YEAR EXPLANATION: | CHARITY GLOBAL, INC. CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND THE FY23 SHORT YEAR RETURN WAS FILED ACCORDINGLY. THE AMOUNTS REPORTED IN SCHEDULE A, PART II, 2023 COLUMN REFLECT SUPPORT RECIEVED FROM THE SHORT PERIOD 1/1/2023 THROUGH 9/30/2023. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1 AND PART III, LINE 1 | DESCRIPTION OF ORGANIZATION MISSION: CHARITY: WATER IS A NON-PROFIT ORGANIZATION BRINGING CLEAN AND SAFE WATER TO PEOPLE AROUND THE WORLD. CHARITY: WATER INSPIRES GIVING AND EMPOWERS OTHERS TO FUNDRAISE FOR SUSTAINABLE WATER SOLUTIONS. A SEPARATE, PRIVATE GROUP OF SUPPORTERS FUNDS OPERATIONAL COSTS, ALLOWING CHARITY: WATER TO USE 100% OF PUBLIC DONATIONS TO FUND WATER PROJECTS. CHARITY WATER GRANTS RAISED FUNDS STRATEGICALLY TO LOCAL PARTNERS TO COMPLETE WATER PROJECTS IN AREAS OF GREATEST NEED THROUGHOUT THE WORLD. BEFORE BEING SELECTED, LOCAL PROJECT IMPLEMENTATION PARTNERS MUST MEET CHARITY WATER'S STRICT SELECTION CRITERIA AND QUALITY STANDARDS, AND DEMONSTRATE A HISTORY OF SUCCESSFUL PROJECT OUTCOMES. WHEN THE WATER PROJECTS ARE COMPLETED, WE PROVE EVERY ONE OF THEM USING GPS COORDINATES, PHOTOS AND INFORMATION ABOUT THE COMMUNITY SERVED. |
| CHANGE IN ACCOUNTING PERIOD: | CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. REVENUE PROCEDURE 85-58 RULES APPLY. |
| FORM 990, PART III, LINES 4A - 4D: | CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. CONTRIBUTION REVENUE AND GRANT EXPENSE INCURRED DURING THAT PERIOD WERE REFLECTED IN THE SHORT PERIOD FORM 990. |
| FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES | INDIA: INDIA OCCUPIES THE GREATER PART OF SOUTH ASIA AND IS ONE OF THE MOST ETHNICALLY DIVERSE COUNTRIES WITH MANY RELIGIONS, SECTS, TRIBES, AND CASTES. IT IS RANKED 132 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. 8% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC SANITATION, WHILE 25% LACKED ACCESS TO AT LEAST BASIC WATER SERVICES. EXTREME POVERTY, ESPECIALLY AMONG HISTORICALLY DISADVANTAGED CASTES, WATER QUALITY ISSUES, RAPID POPULATION GROWTH, STRONG BARRIERS TO DEVELOPMENT, AND WATER SCARCITY HAVE PROVEN TO BE CHALLENGES IN ACHIEVING FULL WATER AND SANITATION COVERAGE. IN 2023, CHARITY: WATER FUNDED 4,453 WATER PROJECTS THAT WILL SERVE 35,400 PEOPLE. KENYA: KENYA IS IN EAST AFRICA AND BORDERS THE INDIAN OCEAN. THE POPULATION OF 54 MILLION PEOPLE IS VERY DIVERSE, AND INCLUDED AN ESTIMATED 1 MILLION REFUGEES FROM NEIGHBORING COUNTRIES IN 2023. KENYA RANKED 152 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. AN ESTIMATED 1.3 MILLION ADULTS LIVED WITH HIV IN THE COUNTRY AS OF 2022. 71% OF THE POPULATION LIVES IN RURAL AREAS, WHERE 47% LACK ACCESS TO AT LEAST BASIC WATER SERVICES, WHILE 65% LACKED AT LEAST BASIC ACCESS TO SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 67 WATER PROJECTS THAT WILL SERVE 28,810 PEOPLE. MADAGASCAR: MADAGASCAR IS AN ISLAND COUNTRY OFF THE COAST OF EAST AFRICA, LOCATED IN THE INDIAN OCEAN. ITS ECONOMY IS STILL RECOVERING FROM ITS 2009 - 2013 POLITICAL CRISIS, AND QUALITY OF LIFE REMAINS QUITE LOW FOR MUCH OF THE POPULATION. THE COUNTRY IS RANKED 173 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. IN ADDITION, 64% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 90% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. FREQUENT FLOODING AND CLIMATE EVENTS FURTHER CONTAMINATE WATER SOURCES AND DAMAGE EXISTING INFRASTRUCTURE. IN 2023, CHARITY: WATER FUNDED 607 WATER PROJECTS THAT WILL SERVE 17,196 PEOPLE. MALAWI: A SMALL LANDLOCKED COUNTRY IN SOUTHERN AFRICA WITH A POPULATION OF 20.4 MILLION PEOPLE, MALAWI RANKED 169 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. MORE THAN 31% OF RURAL MALAWIANS LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 50% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. AS A RESULT, DIARRHEAL DISEASES ARE COMMON AND ONE OF THE LEADING CAUSES OF DEATH , SECOND ONLY TO HIV/AIDS. AN ESTIMATED 950 THOUSAND ADULTS LIVE WITH HIV (2022), MAKING MALAWI A COUNTRY WITH ONE OF THE HIGHEST HIV PREVALENCE RATES (7.1%) IN THE WORLD. IN 2023, CHARITY: WATER FUNDED 150 WATER PROJECTS THAT WILL SERVE 52,135 PEOPLE. MOZAMBIQUE: IN THE YEARS SINCE ITS DEVASTATING CIVIL WAR, MOZAMBIQUE HAS FACED EXTREME POVERTY. IT IS RANKED 185 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. FURTHERMORE, AN ESTIMATED 2.3 MILLION ADULTS LIVE WITH HIV IN 2022, MAKING MOZAMBIQUE A COUNTRY WITH ONE OF THE HIGHEST HIV PREVALENCE RATES (11.6%) IN THE WORLD. WATER QUALITY HAS BEEN A CHALLENGE, AS FLOODS AND EARTHQUAKES HAVE EXACERBATED THE GROWING WATER CRISIS. 52% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 77% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 189 WATER PROJECTS THAT WILL SERVE 75,600 PEOPLE. SENEGAL: SENEGAL IS A COUNTRY IN WEST AFRICA WITH THE GAMBIA RIVER SEPARATING THE CASAMANCE REGION FROM THE REST OF THE COUNTRY. IT REMAINED UNDER FRENCH CONTROL UNTIL THE LATE 19TH CENTURY, FINALLY GAINING SOVEREIGNTY AS A SEPARATE NATION IN 1960. UNFORTUNATELY, INTERNAL CHALLENGES SUCH AS THE GROWING POPULATION AND WIDESPREAD UNEMPLOYMENT CONTINUE TO PLAGUE THE COUNTRY. IT IS RANKED 170 OUT OF 191 RANKED COUNTRIES ON THE MOST RECENT UN HDI. 23% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES, AND 49% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 929 WATER PROJECTS THAT WILL SERVE 11,426 PEOPLE. TANZANIA: TANZANIA IS A COUNTRY IN EAST AFRICA AND THE SITE OF AFRICA'S HIGHEST MOUNTAIN, MOUNT KILIMANJARO. IT WAS UNDER GERMAN RULE FOR MUCH OF THE 19TH CENTURY, FOLLOWED BY BRITISH RULE POST-WWI. IN 1964, THE MAINLAND AND THE ARCHIPELAGO MERGED TO OFFICIALLY FORM THE UNITED REPUBLIC OF TANZANIA. THE COUNTRY RANKED 160 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. OVER 51% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES, WHILE 79% LACKED ACCESS TO BASIC SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 49 WATER PROJECTS THAT WILL SERVE 26,790 PEOPLE. FORM 990, PART V, LINES 1 AND 2: CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. BECAUSE NO TAX YEAR ENDED WITHIN THE SHORT YEAR, NO FORMS 1099 OR W-2 WERE FILED FOR THE REPORTING PERIOD. |
| FORM 990, PART VI, SECTION B, LINE 11B | ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE RETURN PREPARER EMAILS A DRAFT OF THE FORM 990 TO MANAGEMENT FOR INTERNAL REVIEW. REVISIONS ARE INPUTTED BY THE RETURN PREPARER AND A REVISED DRAFT IS EMAILED TO THE ENGAGED INDEPENDENT ACCOUNTING FIRM FOR REVIEW. AFTER ALL CHANGES ARE MADE AND AGREED TO BY THE ENGAGED INDEPENDENT ACCOUNTING FIRM, THE FINAL FORM 990 IS THEN SENT BY THE RETURN PREPARER VIA EMAIL TO THE FOUNDER/CEO, CFO AND FINANCE COMMITTEE FOR FINAL REVIEW. ONCE FINAL APPROVAL IS OBTAINED FROM THE ABOVE-SEATED OFFICERS, THE FINAL FORM 990 IS SENT TO MANAGEMENT FOR SIGNATURE AND A COPY OF THE FINAL FORM 990 IS FORWARDED TO ALL SEATED BOARD MEMBERS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ENFORCEMENT OF CONFLICTS POLICY IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, ANY DIRECTOR, OFFICER, KEY EMPLOYEE, OR MEMBER OF A COMMITTEE WITH THE GOVERNING BOARD MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. EACH INTERESTED PERSON SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE CONFLICT OF INTEREST POLICY, C. HAS AGREED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, ON SUCH STATEMENT, INTERESTED PERSONS SHALL DISCLOSE OR UPDATE THEIR INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS AND THOSE OF FAMILY MEMBERS. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, REGULAR AND CONSISTENT REVIEWS (AT LEAST ANNUALLY) SHALL BE CONDUCTED. THE REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S-LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENTS OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. C. WHETHER THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS IS PROPERLY IMPLEMENTING THIS CONFLICT OF INTEREST POLICY. D. WHETHER ANY IMPROVEMENTS SHOULD BE MADE TO THIS CONFLICT OF INTEREST POLICY. WHEN COMPLYING WITH THIS CONFLICT OF INTEREST POLICY, THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY UNDER THIS CONFLICT OF INTEREST POLICY. IF THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT THERE IS A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL FOLLOW THE PROCEDURES OUTLINED BELOW: A) THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. B) AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. C) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A: COMPENSATION PROCESS FOR TOP OFFICIAL THE PROCESS INCLUDES THE FOLLOWING ELEMENTS: (1) ADVANCE APPROVAL BY THE INDEPENDENT BOARD OF DIRECTORS ("BOARD") OR THE INDEPENDENT COMPENSATION COMMITTEE OF THE ORGANIZATION; (2) USE OF APPROPRIATE COMPARABILITY DATA; AND (3) CONTEMPORANEOUS DOCUMENTATION. 1. ADVANCE REVIEW - THE BOARD OR COMPENSATION COMMITTEE SHALL REVIEW AND APPROVE COMPENSATION ARRANGEMENTS IN ADVANCE, PROVIDED THAT PERSONS WITH A CONFLICT OF INTEREST WITH RESPECT TO A GIVEN COMPENSATION ARRANGEMENT DO NOT PARTICIPATE IN THE REVIEW OR APPROVAL OF SUCH COMPENSATION ARRANGEMENT. 2. COMPARABILITY DATA - TO DETERMINE REASONABLE COMPENSATION, THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY ON APPROPRIATE COMPARABILITY DATA, INCLUDING, BUT NOT LIMITED TO: (I) COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS; (II) THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE ORGANIZATION; (III) CURRENT COMPENSATION SURVEYS COMPILED BY THE INDEPENDENT FIRMS; AND (IV) ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE PERSON. 3. CONTEMPORANEOUS DOCUMENTATION - THE BOARD OR COMPENSATION COMMITTEE SHALL CONTEMPORANEOUSLY DOCUMENT THE BASIS FOR ITS COMPENSATION DETERMINATION, INCLUDING DOCUMENTATION: (I) THE AGREED-UPON TERMS AND DATE OF APPROVAL; (II) THE MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO: (A) WERE PRESENT DURING DEBATE ON THE COMPENSATION ARRANGEMENT AND (B) VOTED ON THE COMPENSATION ARRANGEMENT; (III) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW SUCH DATA WAS OBTAINED; AND (IV) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION ARRANGEMENT BY ANYONE WHO IS OTHERWISE A MEMBER OF THE BOARD OR COMPENSATION COMMITTEE BUT HAD A CONFLICT OF INTEREST WITH RESPECT TO SUCH COMPENSATION ARRANGEMENT. 4. THE MOST RECENT COMPENSATION REVIEW OCCURRED IN 2023. |
| FORM 990, PART VI, SECTION B, LINE 15 | SEE SCHEDULE O, FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL. THIS POLICY IS ALSO APPLICABLE TO THE ORGANIZATION'S TOP FINANCIAL OFFICER, THE CFO. THE MOST RECENT COMPENSATION REVIEW OCCURRED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | CHARITY: WATER'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FORMS 990 MAY BE AVAILABLE TO THE PUBLIC UPON REQUEST BY EMAILING INFO@CHARITYWATER.ORG. THE ORGANIZATION'S FORM 990, ANNUAL REPORTS, INDEPENDENT AUDIT REPORTS AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE ONLINE AT CHARITYWATER.ORG/ABOUT/FINANCIALS. |
| FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II: | CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. COMPENSATION INFORMATION IS NOT BEING REPORTED IN ACCORDANCE WITH THE FORM 990 FILING INSTRUCTIONS FOR SHORT PERIOD RETURNS. |
| FORM 990, PART XI, LINE 9: | DISCOUNT ON GRANTS PAYABLE 372,879. ADJUSTMENTS TO CONTRIBUTIONS RECEIVABLE -11,318,750. |
| IN 2023, IT WAS DETERMINED THE OUTSTANDING BALANCES OF TWO PLEDGES | WERE AT RISK DUE TO AN UNEXPECTED SHIFT IN THESE DONORS FINANCIAL SITUATIONS, MAKING PAYMENT UNLIKELY. AS A RESULT, MANAGEMENT HAS RESERVED AN ADDITIONAL $11,318,750 TO ACCOUNT FOR THIS RISK. THIS AMOUNT IS MADE UP OF $9,818,750 TO RESERVE THE FULL BALANCE OF ONE PLEDGE AND $1,500,000 THAT REPRESENTS HALF OF THE OTHER PLEDGE. THE IMPACT OF THIS RESERVE IS RECORDED ON THE STATEMENT OF ACTIVITIES AS ADJUSTMENTS TO CONTRIBUTIONS RECEIVABLE. THE ALLOWANCE FOR DOUBTFUL ACCOUNTS IS EVALUATED AT LEAST ANNUALLY TO DETERMINE IF WRITE-OFFS ARE NECESSARY. |
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